What is this resource?
Business visitors to the UK can be exempt from UK income tax, where the individual qualifies for exemption in accordance with an applicable Double Taxation Agreement.
Where employers have a Short Term Business Visitor Agreement (STBVA) in place, the employer can relax the strict UK Pay As You Earn (PAYE) withholding requirements for a STBV who qualifies for UK tax exemption. This guide summarises what an STBV is and the advantages of having a STBV agreement.
This guide will help you understand ...
• what being a STBV means,
• common terms used to classify individuals who would fall into the category of a STBV,
• economic vs legal employment and
• the '60 day' rule.
Our guide is based on law and practice as at 30 June 2015 and will not reflect future tax, legal, regulatory or other relevant developments.